Earticle

As the modern society is called the narcissistic society, the narcissism is widespread in the personality of individuals and the society at large. In consideration of this side, this study explored for several characteristics of the narcissistic personality and the job stress, and explored for the relationships between the two things theoretically. The narcissism is an attempt to repair self-esteem weakened by the splitting anxiety, the lack and the pathological fusion of self-structure. The job stress is a factor that a characteristic of the job influenced on the behavioral and affective response of the person on the job directly or indirectly. This study selected organizational justices, organizational constraints, role conflict, role ambiguity, role overload, organizational climate, interpersonal relations and career development as factors of the job stress. This study viewed that the stress is made from an interaction between environmental stimulus and personal particular reaction by defining the stress as an interaction model of stimulus-response and personal reaction is caused by psychological adjustment process, personal differences. On this occasion, this study discussed that the narcissistic personality is easy to get stress and weak in the job stress with regarding the personality as a mediation variation of psychological process. As a result, the narcissists estimated themselves positively and their self-esteem is high, but they excessively showed a self biased cognitive and affective response about the negative feedback to protect themselves. Moreover, this positive estimate on themselves and high self-esteem was vulnerable and weak in the self threat. In this view, the narcissistic personality is easy to get more job stress such as organizational justices, organizational constraints, role conflict, role ambiguity, role overload, organizational climate, interpersonal relations and career development.

Counterproductive work behaviors are behaviors by employees intended to harm their organization or organization members. Human is the being has a desire and behaviors. To understand behaviors of an individual, it is important to understand the personality which determines a difference between individuals. Narcissists has psychological traits to be likely to experience negative emotions, such as frustration, hostility or anger, and this psychological traits of narcissists are more likely to induce an aggression. In this view, the purpose of this study was to examine the relationships between counterproductive work behaviors and narcissistic personality characteristics and to explore psychological dynamics about how narcissistic personality characteristics had an effect on counterproductive work behaviors. As a result, facts known were as follows. First, narcissists has strong desires to maintain a sense of superiority over others and defend their egos against unpleasant evaluation information, even if the information is factual and accurate. Second, narcissists are hyper-sensitive to negative information and are more likely to encounter information or situations that challenge their positive self-appraisals by this view. Third, in response to these challenges, or ego threats, these individuals are more likely to experience negative emotions, such as anger, frustration, or hostility. Forth, this negative emotions lead to aggression and as a result, this is more likely to induce counterproductive work behaviors such as theft, sabotage, interpersonal aggression, work slowdowns, wasting time and materials, and spreading rumors. Thus, narcissism is another individual difference variable that may be an important factor in determining counterproductive work behaviors, particularly under conditions perceived to be difficult or stressful.

The future social makes an multipule effort to secure native competition. It is very difficult to foresee the length and deepest on the future social coming soon than human beings has experienced until now. The future social will be adopt a positive attitude on lifelong education, also, because It will be rapidly change. Like this foundation knowledge economic will be secure which a knowledge is high value and build up a fortune. Now, new sight for education is necessary definitely to a person. In the future, labor viability is utterly dependent on what the lifelong educations ability is.

E.U(Europe Union) and I.S.O(International Standard Organization) have promoted environmental problems from an individual enterprise level to international level. E.U have practiced E.M.A.S(Environment Management Audit Scheme), they have explained environmental information to local residents by an environmental statement and they have introduced verification system by identification person. One year later, I.S.O have published ISO 14000 series by environmental audit in 1996. Modem enterprise must go well with profitability and sociality. Environmental accounting was appeared in order to agree with profitability and sociality. Environmental accounting is to solve environmental problems, to protect natural resources, to measure effect of environment, and to transmit information of environment. Accountability's theory must be based social fairness and systemic legality. We need the accountability in order to system of Environmental accounting. But the conception of environmental accounting and accountability are not defined in our country. Therefore the purpose of this study is to established the relation of environmental accounting and accountability.

In December 1999, the AICPA introduced WebTrust, a electronic commerce assurance service of ensuring safe trading on the web, in order to effect consumer confidence into electronic commerce. Shortly afterwards, CPA associations of other advanced nations, such as Canada, Australia, also adopted this service. This study focuses on introduction of electronic commerce assurance service of ensuring safe trading on the web. WebTrust assurance service expected to be the international standard in electronic commerce in the near future and not only as a source of income for domestic accounting firms, which have simpler income structure than the international counterparts, but also as catalyst for stimulating electronic commerce. The findings of the study are expected to contribute to accounting practice, academy of accounting and electronic commerce firms in the following ways. Domestically, as Korea is considering using the electronic commerce assurance service, this study will help promote adoption of WebTrust assurance service. This study has shown, in the midst of declining income of accounting firms by audit, a way to increase their audit boundary.